Jisheng Group Holdings Balance Sheet

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	8.65	6.23	5.48	2.8	1.31
Short-Term Investments	2.61	2.62	5.25	13	6.88
Cash & Short-Term Investments	11.26	8.85	10.73	15.8	8.19
Cash Growth	27.25%	-17.58%	-32.07%	92.95%	-47.28%
Accounts Receivable	6	6.2	5.71	9.26	14.31
Other Receivables	-	-	-	-	0.01
Receivables	6	6.2	5.71	9.26	14.31
Inventory	16.23	18.63	11.96	18.29	17.45
Other Current Assets	10.54	9.82	9.19	-	8.14
Total Current Assets	44.03	43.5	37.59	43.35	48.09
Property, Plant & Equipment	1.8	2.71	3.46	6.08	16.62
Long-Term Investments	-	-	-	0	-
Other Long-Term Assets	0.45	0.42	0.44	0.74	0.78
Total Assets	46.27	46.63	41.49	50.17	65.49
Accounts Payable	3.9	4.67	5.95	17.51	17.73
Accrued Expenses	8.34	7.94	3.49	12.8	18.01
Short-Term Debt	-	-	0.41	2.22	2
Current Portion of Long-Term Debt	5.4	1.68	-	-	-
Current Portion of Leases	1.97	2.35	2.7	2.44	7.25
Current Income Taxes Payable	-	-	-	0.06	0.06
Current Unearned Revenue	0.77	0.59	-	0.5	3.25
Other Current Liabilities	3.12	0.67	-	0.7	0.7
Total Current Liabilities	23.51	17.9	12.55	36.23	49
Long-Term Debt	2.79	3.71	-	-	-
Long-Term Leases	2.25	4.02	6.56	8.23	11.01
Total Liabilities	28.55	25.63	19.11	44.46	60.01
Common Stock	30.55	30.55	30.55	16.97	8.32
Additional Paid-In Capital	45.15	45.15	45.15	42.5	35.12
Retained Earnings	-80.04	-76.07	-74.13	-69.08	-56.95
Comprehensive Income & Other	22.08	21.38	21.37	21.77	23.46
Total Common Equity	17.73	21	22.94	12.16	9.95
Minority Interest	-	-	-0.56	-6.45	-4.48
Shareholders' Equity	17.73	21	22.38	5.71	5.48
Total Liabilities & Equity	46.27	46.63	41.49	50.17	65.49
Total Debt	12.41	11.76	9.67	12.89	20.27
Net Cash (Debt)	-1.16	-2.91	1.06	2.91	-12.08
Net Cash Growth	-	-	-63.58%	-	-
Net Cash Per Share	-0.03	-0.08	0.03	0.16	-1.12
Filing Date Shares Outstanding	38.18	38.18	38.18	21.22	15.6
Total Common Shares Outstanding	38.18	38.18	38.18	21.22	10.4
Working Capital	20.52	25.6	25.04	7.12	-0.91
Book Value Per Share	0.46	0.55	0.60	0.57	0.96
Tangible Book Value	17.73	21	22.94	12.16	9.95
Tangible Book Value Per Share	0.46	0.55	0.60	0.57	0.96
Machinery	12.55	11.86	12.13	14.97	16.02
Leasehold Improvements	11.89	11.31	11.69	15.11	14.37